Ethics for Massachusetts (4 hrs)

Massachusetts CPA Ethics – 4 hours

This course is designed to meet the 4-hour CPE requirement for Massachusetts CPA ethics. It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning. The applicable rules promulgated by the Massachusetts Board of Public Accountancy found in 252 CMR 2.00 and 252 CMR 3.00: Code of Ethics and Rules of Professional Conduct are covered in detail. The AICPA Code of Professional Conduct is also covered in detail. Case studies are utilized throughout the course to emphasize material.

• Define ethics from an overall and professional perspective
• Identify the ethical standards contained in the Massachusetts Board of Public Accountancy rules
• Identify the ethical standards contained in the AICPA Code of Professional Conduct